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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62021CA0019: Case C-19/21: Judgment of the Court (Grand Chamber) of 1 August 2022 (request for a preliminary ruling from the Rechtbank Den Haag zittingsplaats Haarlem — Netherlands) — I, S v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling — Regulation (EU) No 604/2013 — Criteria and mechanisms for determining the Member State responsible for examining an application for international protection — Article 8(2) and Article 27(1) — Unaccompanied minor with a relative legally present in another Member State — Refusal by that Member State of that minor’s take charge request — Right to an effective remedy of that minor or of that relative against the refusal decision — Articles 7, 24 and 47 of the Charter of Fundamental Rights of the European Union — Best in

October 24, 2022 0 Comments

CELEX:62021CA0263: Case C-263/21: Judgment of the Court (Fifth Chamber) of 8 September 2022 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Asociación Multisectorial de Empresas de la Electrónica, las Tecnologías de la Información y la Comunicación, de las Telecomunicaciones y de los Contenidos Digitales (AMETIC) v Administracíon del Estado and Others (Reference for a preliminary ruling — Copyright and related rights — Directive 2001/29/EC — Article 5(2)(b) — Exclusive reproduction right — Exception — Copies for private use — Levy — Ex ante exemption — Exemption certificate issued by a private law entity controlled solely by copyright management societies — Powers of review of that entity)

October 24, 2022 0 Comments

CELEX:62021CA0080: Joined Cases C-80/21 to C-82/21: Judgment of the Court (Ninth Chamber) of 8 September 2022 (requests for a preliminary ruling from the Sąd Rejonowy dla Warszawy — Śródmieścia w Warszawie — Poland) — E.K., S.K. v D.B.P. (C-80/21), and B.S., W.S. v M. (C-81/21), and B.S., Ł.S. v M. (C-82/21) (Request for a preliminary ruling — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 6(1) and Article 7(1) — Mortgage credit agreements — Effects of a finding that a term is unfair — Period of limitation — Principle of effectiveness)

October 24, 2022 0 Comments

CELEX:62020CA0720: Case C-720/20: Judgment of the Court (Grand Chamber) of 1 August 2022 (request for a preliminary ruling from the Verwaltungsgericht Cottbus — Germany) — RO, legally represented v Bundesrepublik Deutschland (Reference for a preliminary ruling — Common policy on asylum — Criteria and mechanisms for determining the Member State responsible for examining an application for international protection — Regulation (EU) No 604/2013 (Dublin III) — Application for international protection lodged by a minor in his or her Member State of birth — Parents of that minor who have previously obtained refugee status in another Member State — Article 3(2) — Article 9 — Article 20(3) — Directive 2013/32/EU — Article 33(2)(a) — Admissibility of the application for international protection and

October 24, 2022 0 Comments

CELEX:62020CA0659: Case C-659/20: Judgment of the Court (Fourth Chamber) of 8 September 2022 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — ET v Ministerstvo životního prostředí (Reference for a preliminary ruling — Protection of species of wild fauna and flora by regulating trade therein — Regulation (EC) No 338/97 — Article 8(3)(d) — Concept of ‘specimens of animal species that are born and bred in captivity’ — Regulation (EC) No 865/2006 — Article 1(3) — Concept of ‘breeding stock’ — Article 54(2) — Establishment of the breeding stock — Controlled ancestry)

October 24, 2022 0 Comments

CELEX:62020CA0716: Case C-716/20: Judgment of the Court (Fifth Chamber) of 8 September 2022 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — RTL Television GmbH v Grupo Pestana S.G.P.S., S.A., SALVOR — Sociedade de Investimento Hoteleiro, S.A. (Reference for a preliminary ruling — Copyright and related rights — Satellite broadcasting and cable retransmission — Directive 93/83/EEC — Article 1(3) — Concept of ‘cable retransmission’ — Provider of the retransmission not having the status of a cable operator — Simultaneous, unaltered and unabridged distribution of television and radio programmes broadcast by satellite and intended for reception by the public, performed by the operator of a hotel establishment, by means of a satellite dish, a cable and televis

October 24, 2022 0 Comments

CELEX:62020CA0624: Case C-624/20: Judgment of the Court (Grand Chamber) of 7 September 2022 (request for a preliminary ruling from the Rechtbank Den Haag, zittingsplaats Amsterdam — Netherlands) — E.K. v Staatssecretaris van Justitie en Veiligheid (Reference for a preliminary ruling — Directive 2003/109/EC — Status of third-country nationals who are long-term residents — Scope — Third-country national with a right of residence under Article 20 TFEU — Article 3(2)(e) — Residence solely on temporary grounds — Autonomous concept of EU law)

October 24, 2022 0 Comments

CELEX:62020CA0614: Case C-614/20: Judgment of the Court (First Chamber) of 8 September 2022 (request for a preliminary ruling from the Tallina Halduskohus — Estonia) — Lux Express Estonia AS v Majandus- ja Kommunikatsiooniministeerium (Reference for a preliminary ruling — Regulation (EC) No 1370/2007 — Public passenger transport services by rail and by road — Imposition by means of general rules of an obligation to carry certain categories of passenger free of charge — Obligation for the competent authority to grant public service compensation to operators — Calculation method)

October 24, 2022 0 Comments

CELEX:62020CA0588: Case C-588/20: Judgment of the Court (First Chamber) of 1 August 2022 (request for a preliminary ruling from the Landgericht Hannover — Germany) — Landkreis Northeim v Daimler AG (Reference for a preliminary ruling — Competition — Agreements, decisions and concerted practices — Article 101 TFEU — Actions for damages for infringements of the provisions of EU competition law — European Commission decision finding an infringement — Settlement procedure — Products concerned by the infringement — Specialised trucks — Household refuse collection trucks)

October 24, 2022 0 Comments

CELEX:62020CA0501: Case C-501/20: Judgment of the Court (Third Chamber) of 1 August 2022 (request for a preliminary ruling from the Audiencia Provincial de Barcelona- Spain) — MPA v LCDNMT (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility — Regulation (EC) No 2201/2003 — Articles 3, 6 to 8 and 14 — Definition of ‘habitual residence’ — Jurisdiction, recognition, enforcement of decisions and cooperation in matters relating to maintenance obligations — Regulation (EC) No 4/2009 — Articles 3 and 7 — Nationals of two different Member States residing in a third State as members of the contract staff working in the EU Delegation to that third Stat

October 24, 2022 0 Comments

CELEX:62020CA0411: Case C-411/20: Judgment of the Court (Grand Chamber) of 1 August 2022 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — S v Familienkasse Niedersachsen-Bremen der Bundesagentur für Arbeit (Reference for a preliminary ruling — Citizenship of the Union — Freedom of movement of persons — Equal treatment — Directive 2004/38/EC — Article 24(1) and (2) — Social security benefits — Regulation (EC) No 883/2004 — Article 4 — Family benefits — Exclusion of nationals of other Member States who are economically inactive during the first three months of residence in the host Member State)

October 24, 2022 0 Comments

CELEX:62020CA0391: Case C-391/20: Judgment of the Court (Grand Chamber) of 7 September 2022 (request for a preliminary ruling from the Latvijas Republikas Satversmes tiesa — Latvia) — proceedings brought by Boriss Cilevičs and Others (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Restriction — Justification — The organisation of education systems — Institutions of higher education — Obligation to provide courses of study in the official language of the Member State concerned — Article 4(2) TEU — National identity of a Member State — Defence and promotion of the official language of a Member State — Principle of proportionality)

October 24, 2022 0 Comments

CELEX:62020CA0352: Case C-352/20: Judgment of the Court (First Chamber) of 1 August 2022 (request for a preliminary ruling from the Kúria — Hungary) — HOLD Alapkezelő Befektetési Alapkezelő Zrt. v Magyar Nemzeti Bank (Reference for a preliminary ruling — Approximation of laws — Directive 2009/65/EC — Undertakings for collective investment in transferable securities (UCITS) — Directive 2011/61/EU — Alternative investment funds — Remuneration policies and practices in respect of the senior managers of a UCITS management company or manager of an alternative investment fund — Dividends distributed to certain senior managers — Concept of ‘remuneration’ — Article 17(1) of the Charter of Fundamental Rights of the European Union — Right to property)

October 24, 2022 0 Comments

CELEX:62020CA0332: Case C-332/20: Judgment of the Court (Fourth Chamber) of 1 August 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Roma Multiservizi SpA, Rekeep SpA v Roma Capitale, Autorità Garante della Concorrenza e del Mercato (Reference for a preliminary ruling — Public procurement — Concession contracts — Formation of a semi-public company — Award to that company of the management of an ‘integrated school service’ — Appointment of the private partner under a tender procedure — Directive 2014/23/EU — Article 38 — Directive 2014/24/EU — Article 58 — Applicability — ‘In-house’ criteria — Requirement for minimum participation of the private partner in the capital of the semi-public company — Indirect participation of the contracting authority in the capita

October 24, 2022 0 Comments

CELEX:62020CA0279: Case C-279/20: Judgment of the Court (Third Chamber) of 1 August 2022 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bundesrepublik Deutschland v XC (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Article 4(1), first subparagraph, point (c) — Concept of ‘minor child’ — Article 16(1)(b) — Concept of ‘real family relationship’ — Child applying for family reunification with her father who has obtained refugee status — Relevant date for assessing status as a minor)

October 24, 2022 0 Comments

CELEX:62020CA0273: Joined Cases C-273/20 and C-355/20: Judgment of the Court (Third Chamber) of 1 August 2022 (requests for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bundesrepublik Deutschland v SW (C-273/20), BL, BC (C-355/20) (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Article 10(3)(a) — Article 16(1)(b) — Concept of ‘minor child’ — Concept of ‘real family relationship’ — Adult applying for family reunification with a minor who has obtained refugee status — Relevant date for assessing status as a minor)

October 24, 2022 0 Comments

CELEX:62020CA0184: Case C-184/20: Judgment of the Court (Grand Chamber) of 1 August 2022 (request for a preliminary ruling from the Vilniaus apygardos administracinis teismas — Lithuania) — OT v Vyriausioji tarnybinės etikos komisija (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 52(1) — Directive 95/46/EC — Article 7(c) — Article 8(1) — Regulation (EU) 2016/679 — Point (c) of the first subparagraph of Article 6(1) and the second subparagraph of Article 6(3) — Article 9(1) — Processing necessary for compliance with a legal obligation to which the controller is subject — Objective of public interest — Proportionality — Processing of special categories

October 24, 2022 0 Comments

CELEX:62022CN0036: Case C-36/22 P: Appeal brought on 14 January 2022 by Silvia González Sordo and Others against the order of the General Court (Eighth Chamber) delivered on 24 November 2021 in Case T-642/21, Gonzáles Sordo and Others v Commission

October 24, 2022 0 Comments

CELEX:62021CA0294: Case C-294/21: Judgment of the Court (First Chamber) of 1 August 2022 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg — Luxembourg) — État luxembourgeois, Administration de l’enregistrement, des domaines et de la TVA v Navitours Sàrl (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Article 2(1) — Scope — Taxable transactions — Article 9(2)(b) — Place where transport services are supplied — Tourist trips on the Moselle — River subject to condominium status)

October 24, 2022 0 Comments

CELEX:62022CN0037: Case C-37/22 P: Appeal brought on 14 January 2022 by Francisco Javier Fernández-Pacheco Yáñez and Others against the order of the General Court (Eighth Chamber) delivered on 24 November 2021 in Case T-687/21, Fernández-Pacheco Yáñez and Others v Commission

October 24, 2022 0 Comments
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